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1 Prof. Dr. Thorsten Sellhorn, M.B.A. Curriculum Vitae, including List of Publications, as of July 2015 Ludwig-Maximilians-Universität München Phone: +49 (0) 89 / Institut für Rechnungswesen und Wirtschaftsprüfung (RWP)/Institute for Accounting, Auditing and Analysis (AAA) Ludwigstraße 28 RG/IV. OG Munich, Germany Homepage: Academic Positions since 2014 Full Professor of Accounting Ludwig-Maximilians-Universität, Munich/Germany Endowed Chair of Accounting, Accounting and Control Group, WHU Otto Beisheim School of Management, Vallendar/Germany 1-4/2012 Visiting Scholar, University of Arizona, Eller College of Management, Accounting Department 2011 Declined Full Professor positions at Universität Duisburg-Essen and Universität Innsbruck 2008 Declined Full Professor positions at Universität Göttingen and Universität Osnabrück Wissenschaftlicher Assistent (Assistant Professor), Department of Economics and Business Administration, Ruhr-Universität Bochum 6-8/2007 Visiting Scholar, Harvard Business School, Boston, Massachusetts/USA, funded by an individual research grant from the German Research Foundation (Deutsche Forschungsgemeinschaft, DFG) 1-5/2007 Visiting Research Scholar, University of Wisconsin, School of Business, Madison, Wisconsin/USA, funded by an individual research grant from the German Research Foundation (Deutsche Forschungsgemeinschaft, DFG) Wissenschaftlicher Mitarbeiter (Research Assistant), Ruhr-Universität Bochum, Chair of International Accounting (Prof. Dr. Bernhard Pellens) Education Post-doctorate degree (German Habilitation; prerequisite to being a full university professor) at the Department of Economics and Business Administration, Ruhr-Universität Bochum

2 Thorsten Sellhorn, p. 2 Thesis (part German, part English): Internationalisierung der Rechnungslegung (internationalization of financial reporting a collection of eleven research papers) Dr. rer. oec. (equivalent to Ph.D.) in Economics and Business Administration at the Chair of International Accounting, Prof. Dr. Bernhard Pellens, Ruhr-Universität Bochum (summa cum laude) Thesis (in English): Goodwill Impairment and Financial Reporting Incentives An Empirical Investigation of Transitional Write-Offs upon Adoption of SFAS 142 (summa cum laude) 1998 Project and teaching assistant at the Department of Real Estate at the University of Wisconsin-Madison (USA), School of Business Student of Business Administration at University of Wisconsin-Madison (USA) School of Business, majoring in Accounting Degree: Master of Business Administration (MBA) Accounting (Class of December 1998) Student in Economics and Business Administration at Ruhr-Universität Bochum, Department of Economics and Business Administration, majoring in International Accounting, Auditing, and Taxation Master's thesis (in German): Der Steuersatz im Rahmen der Lehre vom Stufenbau des Steuertatbestandes ( Tax Rates and the German Constitution Guidance and Limits ) 1992 German secondary school diploma (Abitur) at Gymnasium Wanne, Herne Research interests International Financial Reporting Standards (IFRS), Financial Reporting Properties (including "Quality", Conservatism, and Earnings Management), Empirical Accounting Research, Fair Value Accounting, Disclosure, Fundamental Analysis. Academic Honors 2014 Best Teacher Award, Bachelor of Science Class of 2011, WHU 2011 Best Teacher Award, Full-time MBA Class of 2011, WHU 2010 Best Teacher Award, Full-time MBA Class of 2010, WHU 2009 Best Paper Award for the Case Study Tomsel Corp. First-Time Adoption of International Financial Reporting Standards by U.S. Company, 4 th Annual Financial Services Symposium, Financial Services Regulation: Impact on Accounting, Management, and Marketing (September 2009) 2007 Individual research grant from the German Research Foundation (Deutsche Forschungsgemeinschaft, DFG) for a research project on IFRS in Europe carried out during Visiting Scholar appointments at University of Wisconsin-Madison (January-May 2007) and Harvard Business School (May-August, 2007)

3 Thorsten Sellhorn, p Academic Award of the Deutsches Aktieninstitut (DAI) for the PhD thesis. The DAI is the association of German exchange-listed stock corporations and other companies and institutions with an interest in the capital market 2004 Ernst Zander Award of the Management Institute (Institut fuer Unternehmensführung) and the Alwin Reemtsma Foundation for the PhD thesis 2002 Invitation and funding to participate in the three-day PwC Doctoral Colloquium of the European Accounting Association in Kalundborg, Denmark 1999 Prize of the Hessian CPA foundation for a paper on "Accounting for goodwill in an investor-oriented accounting regime" Fulbright Scholarship Scholarship from the German National Academic Foundation (Studienstiftung des deutschen Volkes) Professional memberships German Academic Association for Business Research (Verband der Hochschullehrer für Betriebswirtschaft e.v. VHB) German Association of University Professors and Lecturers (Deutscher Hochschulverband DHV) Schmalenbach-Gesellschaft für Betriebswirtschaft e.v. European Accounting Association (EAA) American Accounting Association (AAA) International Accounting Section of the American Accounting Association (IAS) Financial Executives International (FEI) Service Associate editor Accounting and Business Research (ABR) Ad-hoc associate editor European Accounting Review (EAR) Member of the Editorial Board Advances in Accounting; Business Research (BuR); Controlling & Management Review (CMR); European Accounting Review (EAR); International Journal of Managerial and Financial Accounting (IJMFA); Issues in Accounting Education (IiAE); Journal of International Accounting Research (JIAR) Reviewer Abacus: A Journal of Accounting, Finance and Business Studies; Accounting and Finance; Accounting History; Accounting in Europe; American Accounting Association International

5 Thorsten Sellhorn, p. 5 October 2012 October 2012 June 2012 May 2012 February 2012 February 2012 December 2011 October 2011 October 2011 October 2011 March 2011 February 2011 February 2011 February 2011 May 2010 September 2009 August 2009 May 2009 IX Workshop on Empirical Research in Financial Accounting, Universidad de Las Palmas, Gran Canaria, Spain: Transition from US GAAP to IFRS Effects on Earnings Informativeness IX Workshop on Empirical Research in Financial Accounting, Universidad de Las Palmas, Gran Canaria, Spain: Recognition versus Disclosure of Fair Values EIASM Workshop on Accounting and Economics, IE University, Segovia, Spain: Recognition versus Disclosure of Fair Values Accounting Research Workshop, Ludwig-Maximilians-Universität München: Recognition versus Disclosure of Fair Values American Accounting Association s International Accounting Section Midyear Meeting at Phoenix, AZ: Recognition versus Disclosure of Fair Values American Accounting Association s International Accounting Section Midyear Meeting at Phoenix, AZ: Transition from U.S. GAAP to IFRS Effects on Earnings Informativeness Wirtschaftswissenschaftliches Forum, ifu Institut für Unternehmensführung at Ruhr-Universität Bochum: Empirische Forschung in der Rechnungslegung: Was bringen die IFRS? Recruiting workshop, Universität Frankfurt: Fair Value and Audit Fees Research workshop, Universität Mannheim: Fair Value and Audit Fees Research seminar, FU Berlin: Recognition versus Disclosure of Fair Values Recruiting workshop, Universität Innsbruck: Fair Value and Audit Fees Recruiting workshop, Universität Duisburg-Essen: Fair Value and Audit Fees Research workshop, HEC Paris: Fair Value and Audit Fees Brown bag seminar, Frankfurt School of Finance and Management: Do accounting rules adversely affect R&D investment? 33rd Annual Congress of the European Accounting Association at Istanbul, Turkey: The valuation usefulness of conditional versus unconditional conservatism in earnings: Evidence from accounting for research and development in Germany Accountancy Seminar at Amsterdam Business School, University of Amsterdam, Amsterdam, the Netherlands: The Comparability of IFRS Earnings and Book Values across Countries: Evidence from Accounting-Based Valuation Models Annual Meetings of the American Accounting Association in New York City, NY: The Cross-Country Comparability of IFRS Earnings and Book Values: Evidence from Accounting-Based Valuation Models 32nd Annual Congress of the European Accounting Association at Tampere, Finland: Approaches To Accounting Research: Evidence From EAA Annual Congresses

6 Thorsten Sellhorn, p. 6 February 2009 December 2008 April 2008 April 2008 February 2008 January 2008 September 2007 August 2007 July 2007 May 2007 October 2006 June 2006 March 2006 Annual Conference 2009: Financial and Management Accounting, Auditing and Corporate Governance Accounting Section of the German Academic Association for Business Research (AS VHB) in collaboration with the International Association for Accounting Education and Research (IAAER), Ludwig Maximilians University Munich: Consequences of Voluntary and Mandatory Fair Value Accounting: Evidence Surrounding IFRS Adoption in the EU Real Estate Industry Accountancy seminar at Tilburg University s CentER, Tilburg, the Netherlands: Consequences of Voluntary and Mandatory Fair Value Accounting: Evidence Surrounding IFRS Adoption in the EU Real Estate Industry 31st Annual Congress of the European Accounting Association at Rotterdam, the Netherlands: Choosing Historical Cost versus Fair Value: Evidence from the European Real Estate Industry 31st Annual Congress of the European Accounting Association at Rotterdam, the Netherlands: The Comparability of IFRS Earnings and Book Values across Countries: Evidence from Accounting-Based Valuation Models Job-market presentations at WHU Otto Beisheim School of Management, Vallendar: Choosing Historical Cost versus Fair Value: Evidence from the European Real Estate Industry Job-market presentations at Universität Potsdam, Universität Osnabrück, and ESCP-EAP Berlin: Choosing Historical Cost versus Fair Value: Evidence from the European Real Estate Industry Job-market presentation at Georg-August-Universität Göttingen: Choosing Historical Cost versus Fair Value: Evidence from the European Real Estate Industry Research Workshop at Harvard Business School: Choosing Historical Cost versus Fair Value: Evidence from the European Real Estate Industry Job-market presentation at Universität Konstanz: The Comparability of IFRS Earnings and Book Values across Countries: Evidence from Accounting-Based Valuation Models Accounting Workshop at the University of Wisconsin, Madison/WI: The Comparability of IFRS Earnings and Book Values across Countries: Evidence from Accounting-Based Valuation Models Research Colloquium at WHU Otto Beisheim School of Management, Vallendar/Germany: Das Vorsichtsprinzip in der Rechnungslegung ( Conservatism in accounting ) (with Rolf Uwe Fuelbier) University of Lodz, Poland, the Academiy of Management, Lodz/ Poland, Clark University, Campus Lodz/ Poland. Conducted lectures and research workshop on European financial reporting and IFRS implementation 29th Annual Congress of the European Accounting Association at Dublin, Ireland: Methodological approaches to accounting research: Evidence from EAA annual congresses

7 Thorsten Sellhorn, p. 7 March 2006 May 2005 May 2005 April 2004 March 2004 April 2002 April th Annual Congress of the European Accounting Association at Dublin, Ireland: Determinants of accounting choice with regard to pension obligations The new option of accounting for actuarial gains and losses under IAS 19 Workshop Accounting in Europe beyond 2005 in Regensburg, Germany: Implications of the 'IAS regulation' for research into the international differences in accounting systems 28th Annual Congress of the European Accounting Association at Gothenburg, Sweden: Do harmonized accounting standards achieve harmonized accounting practices? Evidence from China 27th Annual Congress of the European Accounting Association at Prague, the Czech Republic: Goodwill impairment and financial reporting incentives An empirical investigation of transitional write-offs upon adoption of SFAS 142 Brown Bag Seminar at Rheinisch-Westfälisches Institut für Wirtschaftsforschung (RWI), Essen, Germany: Goodwill impairment and financial reporting incentives: An empirical investigation of transitional write-offs upon adoption of SFAS th Annual Congress of the European Accounting Association at Copenhagen, Denmark: Earnings before bad stuff Pro forma earnings disclosures in German annual reports Participant in the PwC European Doctoral Colloquium in Accounting at Kalundborg, Denmark: Goodwill Accounting and Earnings Management under US-GAAP Invited Discussions April 2015 March 2015 May 2014 May 2013 October th Annual Congress of the European Accounting Association at Glasgow, Scotland: Discussed Chang and Lin, Corporate Diversification and Real Activities Manipulation Financial Accounting Symposium, University of Cambridge: Discussed Fiechter, Landsmann, Peasnell, and Renders: Why Too-Important-to-Fail Banks in Europe Elected Not to Use the IFRS Option to Reclassify Financial Assets out of Fair Value in th Annual Congress of the European Accounting Association at Tallinn, Estonia: Discussed Barth, Amel-Zadeh and Landsman, Does Fair Value Accounting Contribute to Procyclical Leverage? 36 th Annual Congress of the European Accounting Association at Paris, France: Discussed Christensen, Hail and Leuz, Mandatory IFRS Reporting and Changes in Enforcement IX Workshop on Empirical Research in Financial Accounting at Gran Canaria, Spain: Discussed García Lara et al., Information consequences of accounting conservatism

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